https://www.taxtmi.com/caselaws?id=81959 Anti-rust VPI paper coated with wax on one side and an organic chemical on the other did not fall within sub-heading 4811.40 of the Central Excise Tariff Act, 1985 because that entry, read by its plain wording, covered paper coated, impregnated or covered with wax as described in the tariff. Interpretative rules could not displace the clear language of the specific entry. As the goods did not match the specific description, classification properly moved to the residuary sub-heading 4811.90. en-us Thu, 30 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 18:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81959 Anti-rust VPI paper coated with wax on one side and an organic chemical on the other did not fall within sub-heading 4811.40 of the Central Excise Tariff Act, 1985 because that entry, read by its plain wording, covered paper coated, impregnated or covered with wax as described in the tariff. Interpretative rules could not displace the clear language of the specific entry. As the goods did not match the specific description, classification properly moved to the residuary sub-heading 4811.90. Case-Laws Customs Thu, 30 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81959